https://www.taxtmi.com/caselaws?id=626 The Tribunal upheld the decision to grant a refund to an assessee, fully owned by the State Government, for central excise duty collected from government departments. It ruled that the refund did not lead to unjust enrichment as it ultimately benefited the State's exchequer. The court emphasized that unjust enrichment principles do not apply to the State and its undertakings, considering them as representing the people collectively. The judgment clarified that the State Government and its undertakings cannot be treated as separate entities for refund purposes, leading to the dismissal of the appeal against the Revenue Department. en-us Sat, 15 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=626 The Tribunal upheld the decision to grant a refund to an assessee, fully owned by the State Government, for central excise duty collected from government departments. It ruled that the refund did not lead to unjust enrichment as it ultimately benefited the State's exchequer. The court emphasized that unjust enrichment principles do not apply to the State and its undertakings, considering them as representing the people collectively. The judgment clarified that the State Government and its undertakings cannot be treated as separate entities for refund purposes, leading to the dismissal of the appeal against the Revenue Department. Case-Laws Central Excise Sat, 15 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=626